https://www.taxtmi.com/caselaws?id=188821 Where a fiscal statute fixes a time limit for filing an audit report, the assessing authority must await expiry of that period before treating the dealer as in default. Under Section 63-A of the Tamil Nadu Value Added Tax Act, 2006 and Rule 16-A, Form WW could be filed within nine months from the end of the year, so premature finalisation of the assessment was not justified. The dealer was also entitled to be heard before adverse action was taken, especially where objections had been raised and the filing period had not yet expired. en-us Wed, 28 Jan 2015 00:00:00 +0530 Sat, 17 Dec 2016 12:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188821 Where a fiscal statute fixes a time limit for filing an audit report, the assessing authority must await expiry of that period before treating the dealer as in default. Under Section 63-A of the Tamil Nadu Value Added Tax Act, 2006 and Rule 16-A, Form WW could be filed within nine months from the end of the year, so premature finalisation of the assessment was not justified. The dealer was also entitled to be heard before adverse action was taken, especially where objections had been raised and the filing period had not yet expired. Case-Laws VAT and Sales Tax Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188821